Pengaruh Revaluasi Asset Non Keuangan, Goodwill dan Goodwill-impairment Terhadap Biaya Audit dengan Kepemilikan Keluarga sebagai Variabel Moderasi

Sarlina Sari
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Abstract

The purposes of this study are to examine the effect of non-financial assets revaluation, goodwill and goodwill-impairment on audit fees family ownership as moderating variables. This research uses sample of Indonesia Stock Exchange non-financial companies from the years 2011-2015. Regression results show that revaluation of non-financial assets, goodwill and goodwill-impairment have no effect on audit fees. However, companies that family-owned, the audit fee is higher if the companies revalue its nonfinancial assets. The results of this study can be considered by regulators to set auditing standards related to audit of fair value that require complex accounting estimates, so that auditors are more aware abaout the reliability of fair values that are difficult to observe.Keywords: Non-financial assets revaluation; goodwill, goodwill-impairment; audit fees; family ownership
非金融资产、Goodwill和Goodwill作为温和型变量的家庭资产资产的重新评估影响
本研究的目的是探讨非金融资产重估、商誉和商誉减值对审计费用的影响,家族所有权作为调节变量。本研究使用2011-2015年印尼证券交易所非金融类公司作为样本。回归结果表明,非金融资产重估、商誉和商誉减值对审计费用没有影响。然而,对于家族企业来说,如果公司重新评估其非金融资产,审计费用会更高。本研究的结果可以被监管机构考虑,以制定与需要复杂会计估计的公允价值审计相关的审计准则,从而使审计师更加了解难以观察到的公允价值的可靠性。关键词:非金融资产重估;商誉,商誉减值;审计费用;家族所有权
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